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2018 (8) TMI 613 - AT - Central ExciseClandestine manufacture and removal - shortage of MS Ingots and inputs - stock taking based on eye-estimation - Held that:- Admittedly the stock of finished goods was also verified on eye-estimation basis inasmuch as there are neither any inventories nor any weighment slips produced by the Revenue to show that the said stock was actually weighed. The MS ingots being heavy material required weighment by a weigh-bridge and there is nothing to suggest about the method adopted by the officers for the weighment of the ingots in question - it is difficult to understand as to why two different and contra conclusions stand drawn by the appellate authority in respect of raw material and finished products. Apart from the alleged shortages, even if considered to be correct reflection of facts, there is no other evidence on record to corroborate the charges of clandestine removal and clearance of the final product - It is well-settled law that such charges are required to be established by production of positive and tangible evidence and the onus to discharge the same lies heavily on the Revenue. No further investigations stand made by the Revenue to corroboroate the said allegations, in the absence of which the findings arrived at by the lower authorities cannot be upheld. Appeal dismissed - decided against Revenue.
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